8-WP-3824-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3824 OF 2026 K Line (India) Private Limited ...Petitioner Versus The Union of India & Anr. ...Respondents Mr. Bharat Raichandani a/w Mr. Mahesh Raichandani a/w Bhagrati Sahu i/b UBR Legal Advocates for the Petitioner. Mr. Himanshu Takke, A.G.P for the Respondent-State. Mr. Subir Kumar a/w Ms. Sangeeta Yadav & Ms. Ashita Aggarwal for the Respondent. CORAM : M. S. KARNIK & SANDESH D. PATIL JJ. DATE : 19 th AUGUST, 2026 P.C. : 1. By the present petition, the Petitioner is seeking quashing and setting aside of the impugned Order-in-Appeal dated 31st July, 2023 issued by the respondent No.3 and the impugned exparte refund application order dated 13th September, 2019. Wakodikar 1/3 RUPALI RAJESH WAKODIKAR Digitally signed by RUPALI RAJESH WAKODIKAR Date: 2026.08.21 10:40:24 +0530 8-WP-3824-2026.doc 2. The contention of the Petitioner is that the issue in question is squarely covered by the Judgment of this Court in the case of K Line India Pvt.Ltd. V. Union of India & Ors. in WPL/36200/2023 with group of other petitions decided on 15th April, 2026. It is submitted that the decision is rendered in the case of the Petitioners themselves. The said Judgment dated 15th April, 2026 is produced for our perusal. We have gone through the said Judgment. 3. Learned Counsel appearing for the Respondents does not dispute that the issue in hand is identical to that involved in WPL/36200/2023. This petition can be disposed of in premises of the same order. Hence, the following order : ORDER (i) The Respondents to process the Refund Application filed by the Petitioner within a period of six weeks from the date the copy of this order is presented. (ii) The order be passed on such Refund Application as Wakodikar 2/3 8-WP-3824-2026.doc per the provisions of rules and more particularly, Rules 90 and 92 of the CGST Rules without being influenced by the order dated 31st July, 2023 issued by the respondent No.3 and order dated 13th September, 2019 issued by the respondent No.4. (iii) All the contentions of the parties are expressly kept open. 4. Petition is accordingly disposed of. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Wakodikar 3/3